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Sere Properties Ltd v Revenue and Customs: FTTTx 12 Dec 2012

FTTTx CORPORATION TAX – Whether arrears of rent as between associated companies should be allowed on a bad debt, or disallowed for S74(1) ICTA 1988 – question of intention – Appeal Dismissed

Citations:

[2013] UKFTT 778 (TC)

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 74(1)

Corporation Tax

Updated: 17 November 2022; Ref: scu.472782

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